Help Save & Blue Fin started the current year with assets of $714,000, liabilities of $357,000 and common stock of $214,000. During the current year, assets increased by $414,000, liabilities decreased by $57,000 and common stock increased by $289,000. There was no payment of dividends to owners during the year. Use the information above to answer the following question. What was the amount of Blue Fin's net income for the year